To be considered a Freshman, you need 0-29 credit hours. To be considered a Sophomore, you need 30-59 credit hours. To be considered a Junior, you need 60-89 credit hours. To be considered a Senior, you need 90 or more credit hours. For additional information see the Student Classifications section of the current Undergraduate Studies Catalog.
The cash flow statement has 3 parts: operating, investing, and financing activities. Recognize how operating, investing and financing activities influence the statement of cash flows. Operating activities include the production, sales, and delivery of the company's product as well as collecting payments from its customers.
While the cash flow statement is considered the third most important of the three financial statements, investors find the cash flow statement to be the most transparent, so they rely on it more than the other financial statements when making investment decisions.